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Segmentberichterstattung - Aufbau, Struktur und Aussage nach HGB und IFRS
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ISBN10: 3640495144
ISBN13: 9783640495146
Publisher: Grin Verlag
Published: Dec 17 2009
Pages: 32
Weight: 0.12
Height: 0.08 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783640495146
Publisher: Grin Verlag
Published: Dec 17 2009
Pages: 32
Weight: 0.12
Height: 0.08 Width: 5.83 Depth: 8.27
Language: German
Studienarbeit aus dem Jahr 2008 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Hochschule für Technik, Wirtschaft und Kultur Leipzig, Sprache: Deutsch, Abstract: In den vergangenen Jahren hat sich eine ausgeprägte Tendenz hin zu stark diversifizierten und globalen Unternehmen und Konzernen entwickelt. Durch die immer grö er werdenden Unternehmen steigt auch die Zahl der für den Jahresabschluss verwendeten Daten, d.h., dass immer mehr Daten für den Jahresabschluss herangezogen und aggregiert werden müssen. Auf dieser Grundlage ist es für die Abschlussadressaten schwierig ein den tatsäch-lichen Verhältnissen entsprechendes Bild der Vermögens-, Finanz- und Ertragslage - ent-sprechend der Generalnorm des 264 Abs. 2 S. 1 HGB - eines Konzerns zu ermitteln und mögliche zukünftige Entwicklungen abzuleiten. Durch die Segmentberichterstattung be-kommt der Abschlussadressat die Möglichkeit einzelne Teilbereiche, die sog. Segmente, eines Unternehmens oder Konzerns zu beurteilen und daran die Lage des Unternehmens am Markt sowie auch dessen Zukunftsaussichten zu bestimmen. Undurchsichtige Saldogrö en werden aufgespaltet und es wird für externe Dritte einfacher die Chancen und Risiken der Segmente zu erkennen.
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